省以下财政分权对县乡义务教育的影响——基于支出分权与财政自主性的视角  

How China's Sub-Provincial Fiscal Decentralization Affect Local Compulsory Education:Perspective from Expenditure Decentralization and Fiscal Autonomy

作　　者：杨良松[1] 任超然[2] 

机构地区：[1]西南财经大学财政税务学院,成都611130 [2]华东理工大学社会与公共管理学院,上海200237

出　　处：《北京大学教育评论》2015年第2期108-126,191,共19页Peking University Education Review

基　　金：西南财经大学中央高校基本科研业务费专项资金青年教师成长项目(JBK150104)与创新团队(JBK140505)

摘　　要：县乡级政府负担着义务教育发展的主要责任,财政分权对它们的激励和行为有重要影响。本文从财政支出分权与财政自主性的视角研究了省级和市级政府对县乡级政府的财政分权对于义务教育支出的影响。基于1995-2009年省级面板数据和2000-2006年市级面板数据,研究发现,各省内部与各市内部对县乡级政府的财政支出分权对义务教育支出均有显著正的影响,但县乡级财政自主性有显著负的影响。本文提出了"分工理论"和"控制理论"解释分权的有利影响,使用"激励理论"解释分权的不利影响。结论表明,应当重视县乡级政府在义务教育发展中的重要角色,但要区分财政支出分权和财政自主性两种财政分权的差异,且应注意县乡级政府忽视教育的倾向。China's county and township government are the main suppliers to local compulsory education,and fiscal decentralization has great effects on their incentives and behaviors.Unfortunately,the literatures do not discuss sub-provincial fiscal decentralization and fail to recognize roles of county and township government.This paper discusses how sub-provincial decentralization affects local compulsory education spending,including expenditures on primary schools and middle schools.Based on provincial data from 1995 to 2009 and prefectural data from 2000 to 2006,this paper find that expenditure decentralization,or the share of county and township expenditures in local public expenditures has significant positive effects on local compulsory education spending,but fiscal autonomy at county and township levels has significant negative effects.Moreover,fiscal autonomy resulted in county and township governments' less spending on compulsory education.It is demonstrated that local governments have strong incentives to ignore compulsory education,but their responsibility and the control from above urge them to take education seriously.This paper suggests that central government should pay more attention to county and township governments in China's compulsory education provision,and notice that different fiscal decentralization may have different effects.

关 键 词：义务教育 县乡级政府 省以下财政分权 财政支出分权 财政自主性 

分 类 号：G522.3[文化科学—教育学]